CLA-2 CO:R:C:F 088316 SLR
R. Brian Burke, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Photocopier Machinery Belts; Parts of Photocopying Apparatus
of Heading 9009, HTSUSA.
Dear Mr. Burke:
This ruling is in response to your letter of November 8,
1990, on behalf of your client, Konica Business Machines, USA,
Inc., requesting the classification of various photocopier belts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were forwarded for our examination.
FACTS:
Sample No. 1 is a document conveyance belt, Part No.
190041020, used in the automatic feed unit of an electrostatic
photocopying machine. It is an endless loop measuring 100 cm in
length, 32 cm in width, and is composed of vulcanized urethane
rubber without any textile or other components. It is used to
convey documents through the automatic document feeder to the
platen glass of the photocopier for scanning, then removes it
from the platen glass and out the exit section of the automatic
document feeder.
Sample No. 2 is a paper feed belt, Part No. 312041100,
used in the paper feed unit of an electrostatic photocopying
machine. It is a closed loop approximately 17 cm in length,
2 cm in width, and is composed of 85% vulcanized urethane rubber
reinforced with 15% nylon fiber. This belt moves copy paper from
the paper tray a short distance through the paper feed section of
the machine in conjunction with sets of rollers.
Sample No. 3 is a timing (synchronous) belt, Part No.
167077710, used in the main drive unit of the large capacity
tray of an electrostatic photocopying machine. It is
a closed loop, toothed belt, 6.5 cm wide, consisting of
79% vulcanized urethane rubber reinforced with 8% nylon fiber.
-2-
This belt synchronizes the transmission of power from the main
motor assembly through a timing pulley to the center conveyance
clutch and the paper feed clutch which move the paper tray into
the proper position.
Citing GRI 1, Legal Notes 1(a) and 2(b) to Chapter 90,
and Headquarters Ruling Letter 083459 of March 23, 1990, you
maintain that the above-described belts are classifiable in
subheading 9009.90.0030, HTSUSA, the provision for photocopier
parts and accessories. Subheading 9902.90.90, HTSUSA, accords
duty free status to goods classifiable in subheading
9009.90.0030, HTSUSA, provided they are imported on or before
December 31, 1992.
ISSUE:
Whether the machinery belts in question are classifiable as
photocopier parts in heading 9009, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9009, HTSUSA, provides, in pertinent part, for
"[p]hotocopying apparatus...and parts and accessories thereof."
Chapter 90, Legal Note 2(b), indicates, in pertinent part, that:
2. Subject to note 1 above, parts and accessories
for machines, apparatus, instruments or articles of
this chapter are to be classified according to the
following rules:
(b) Other parts and accessories, if suitable
for use solely with a particular kind of
machine, instrument, or apparatus...
are to be classified with that machine.
Chapter 90, Legal Note 1(a), indicates, that:
1. This chapter does not cover:
(a) Articles of a kind used in machines,
appliances or for other technical uses,
of vulcanized rubber other than hard rubber
(heading 4016)....
-3-
Thus, if any of the articles in question are covered by
heading 4016, they cannot be classified as parts of photocopying
apparatus in heading 9009.
Heading 4016, HTSUSA, provides for other articles of
vulcanized rubber other than hard rubber. The Explanatory Note
to heading 4016 indicates that the heading includes:
* * *
(9) Pump rotors and moulds; other articles for
technical uses (including parts and accessories
of machines and appliances of Section XVI and
of instruments and apparatus of Chapter 90).
(Emphasis added.)
* * *
The Note cautions, however, that classification in heading 4016
is dependant upon a finding that the article in question is not
covered by the preceding headings of that Chapter or by other
Chapters.
Here, the belts in question are covered by heading 4010,
HTSUSA, which provides for conveyor or transmission belts or
belting, of vulcanized rubber or (as indicated by Chapter 40,
Legal Note 8) of textile fabric impregnated, coated, covered or
laminated with rubber. Consequently, they are not classifiable
in heading 4016, HTSUSA, and Chapter 90, Legal Note 1(a), does
not apply. As the articles represented by the samples are
suitable for use solely with a particular kind of machine, a
photocopier, they are classifiable in heading 9009 as parts of a
photocopying apparatus.
HOLDING:
Part Nos 190041020, 312041100, and 167077710 are
classifiable in subheading 9009.90.0030, HTSUSA, which provides
for photocopying apparatus incorporating an optical system
or of the contact type and thermocopying apparatus; parts
and accessories thereof: parts and accessories, parts and
accessories of electrostatic photocopying apparatus operating by
reproducing the original image via an intermediate onto the copy
(indirect process). The General rate of duty is 3.9 percent
ad valorem.
-4-
Articles classifiable in subheading 9009.90.00, HTSUSA, are
subject to a temporary modification in duty under subchapter II,
Chapter 99. Heading 9902.90.90, HTSUSA, provides that parts of
electrostatic copying machines which operate via an intermediate
process may enter the U.S. free of duty if entered on or before
December 31, 1992.
Sincerely,
John Durant, Director
Commercial Rulings Division